ENTG (Entegris) Beneish M-Score: -2.20 (As of Aug. 09, 2026)

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ENTG Entegris Inc ENTG
92 GF Score
Price $152.08
GF Value $107.56
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Entegris Beneish M-Score?

Entegris ENTG +6.61% 92 Beneish M-Score is -2.20 as of Aug. 09, 2026. GuruFocus rates ENTG with a GF Score™ of 92/100 and a GF Value™ of $107.56 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 981 Semiconductors companies, Entegris ranks worse than 62.08% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Good Sign:

Beneish M-Score -2.2 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Entegris's Beneish M-Score or its related term are showing as below:

ENTG' s Beneish M-Score Range Over the Past 10 Years
Min: -2.99   Med: -2.6   Max: -1.74
Current: -2.2

During the past 13 years, the highest Beneish M-Score of Entegris was -1.74. The lowest was -2.99. And the median was -2.60.


Entegris Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Entegris's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Entegris Beneish M-Score Chart

Entegris Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.08 -1.97 -2.85 -2.61 -2.34

Entegris Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.62 -2.65 -2.34 -2.24 -2.20

ENTG vs AMKR, NVMI, ONTO: Beneish M-Score Comparison

For the Semiconductor Equipment & Materials subindustry, Entegris's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Entegris Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Entegris's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Entegris's Beneish M-Score falls into.


ENTG
92GF Score
Entegris Inc ENTG
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Entegris Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of Entegris for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * 1.0646+0.528 * 1.0008+0.404 * 0.9821+0.892 * 1.032+0.115 * 1.0532
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.0357+4.679 * 0.000297-0.327 * 0.9198
=-2.20

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was $589 Mil.
Revenue was 883.2 + 811.9 + 823.9 + 807.1 = $3,326 Mil.
Gross Profit was 420 + 380.8 + 360.6 + 351.3 = $1,513 Mil.
Total Current Assets was $1,785 Mil.
Total Assets was $8,419 Mil.
Property, Plant and Equipment(Net PPE) was $1,739 Mil.
Depreciation, Depletion and Amortization(DDA) was $357 Mil.
Selling, General, & Admin. Expense(SGA) was $16 Mil.
Total Current Liabilities was $585 Mil.
Long-Term Debt & Capital Lease Obligation was $3,560 Mil.
Net Income was 93.6 + 92 + 49.4 + 70.5 = $306 Mil.
Non Operating Income was -3 + -1.4 + -468.7 + -4.6 = $-478 Mil.
Cash Flow from Operations was 156.2 + 183 + 192 + 249.5 = $781 Mil.
Total Receivables was $536 Mil.
Revenue was 792.4 + 773.2 + 849.8 + 807.7 = $3,223 Mil.
Gross Profit was 351.5 + 356.5 + 387.3 + 371.8 = $1,467 Mil.
Total Current Assets was $1,706 Mil.
Total Assets was $8,450 Mil.
Property, Plant and Equipment(Net PPE) was $1,742 Mil.
Depreciation, Depletion and Amortization(DDA) was $381 Mil.
Selling, General, & Admin. Expense(SGA) was $437 Mil.
Total Current Liabilities was $517 Mil.
Long-Term Debt & Capital Lease Obligation was $4,006 Mil.




1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(589.2 / 3326.1) / (536.3 / 3223.1)
=0.177144 / 0.166393
=1.0646

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(1467.1 / 3223.1) / (1512.7 / 3326.1)
=0.455183 / 0.454797
=1.0008

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (1784.9 + 1738.8) / 8418.5) / (1 - (1705.5 + 1741.6) / 8449.5)
=0.581434 / 0.592035
=0.9821

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=3326.1 / 3223.1
=1.032

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(381.1 / (381.1 + 1741.6)) / (357.3 / (357.3 + 1738.8))
=0.179535 / 0.170459
=1.0532

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(16.1 / 3326.1) / (436.5 / 3223.1)
=0.004841 / 0.135429
=0.0357

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((3560 + 585.4) / 8418.5) / ((4006.2 + 517.2) / 8449.5)
=0.492416 / 0.535345
=0.9198

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(305.5 - -477.7 - 780.7) / 8418.5
=0.000297

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Entegris has a M-score of -2.20 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.20 mean?
Entegris (ENTG) has a Beneish M-Score of -2.20 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Entegris and its competitors. According to the industry distribution chart, Entegris ranks #609 out of 981 companies in the Semiconductors industry, placing it in the top 62.1%.
Is Entegris' Beneish M-Score too high?
Entegris' current Beneish M-Score is -2.20. Based on the distribution chart, Entegris ranks #609 out of 981 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Entegris has a GF Score™ of 92/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Entegris' Beneish M-Score compare to AMKR and NVMI?
According to the Semiconductors industry distribution chart, Entegris ranks #609 out of 981 companies for Beneish M-Score. This places Entegris in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Semiconductors company?
A good Beneish M-Score depends on the Semiconductors industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Entegris and its competitors. Entegris's current Beneish M-Score is -2.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Entegris stock overvalued right now?
Based on GuruFocus' analysis, Entegris (ENTG) is currently considered Significantly Overvalued. The stock's GF Value™ is $107.56, compared to a current price of $152.08 — trading 41.4% above its estimated fair value. The current Beneish M-Score is -2.20. Entegris' overall GF Score™ is 92/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Entegris (ENTG), the current Beneish M-Score is -2.20 as of Aug. 09, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Entegris (ENTG) Overvalued in 2026?

Based on GuruFocus' analysis, Entegris stock appears to be overvalued. The current stock price of $152.08 is trading 41.4% above its estimated GF Value™ of $107.56. GuruFocus considers Entegris to be Significantly Overvalued.

Key valuation signals for ENTG:

  • Beneish M-Score: -2.20
  • GF Value™: $107.56 vs. price of $152.08 (41.4% above fair value)
  • GF Score™: 92/100 with 3 warning signs

No single metric tells the full story. See the ENTG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Entegris Business Description

Address 129 Concord Road, Billerica, MA, USA, 01821
Entegris is a leading supplier of purification solutions and advanced materials. The vast majority of sales are to the semiconductor industry. The majority of revenue comes from semiconductor fabricators, but the company sells to all areas of the semiconductor manufacturing supply chain including equipment and engineering, chemicals and materials, and distributors. Entegris specializes in materials science and materials purity, both of which are crucial in the semiconductor manufacturing process.
92GF Score

Get the complete analysis for ENTG

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$152.08
Price
$107.56
GF Value